Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-205
Universal Citation: MS Code of Rules 35-4-06-02-205
Current through September 24, 2024
Income received from all charges for products delivered electronically, including, but not limited to, software, music, games, reading materials or ring tones is subject to the regular retail rate of sales tax pursuant to the provisions of Miss. Code Ann. Section 27-65-19(d)(i)(5).
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